FAC Explorer

Finding 9525 (2022-003)

Material Weakness
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2024-01-23
Audit: 13189
Organization: Early Childhood Learning Center of Greene County (NY)
Auditor: Mengel Metzger Barr & CO LLP

AI Summary

  • Core Issue: The Single Audit was not submitted on time, missing the March 31, 2023, deadline.
  • Impacted Requirements: Compliance with 2 CFR section 200.512(a) for timely reporting to the Federal Audit Clearing House.
  • Recommended Follow-Up: Monthly reconciliation of financial data and ongoing engagement with accounting consultants to ensure timely and accurate submissions.

Finding Text

DATA COLLECTION FORM Statement of Condition: The Single Audit was not filed within 9 months after year end as required by the Federal Audit Clearing House. Criteria: 2 CFR section 200.512(a) requires the reporting package and data collection form to be submitted to the Federal Audit Clearing house the earlier of 30 calendar days after the reports are received from the auditor or 9 months after the end of the reporting period. Therefore, the June 30, 2022, reporting package deadline was March 31, 2023. Statement of Cause: The cumulative effect of operating without a Chief Financial Officer caused delays in preparing accurate financial data. The Center was only able to engage an accounting consultant intermittingly resulting in delays in providing the financial information for audit. Statement of Effect: The Center was not in compliance with federal guidelines. Questioned Costs: None Perspective Informative: As part of the audit process, compliance with federal guideline is reviewed for timely submission of the reporting package to the Federal Audit Clearing House. Identification of Repeat Finding: No Recommendation: The Center should continue to reconcile financial information on a monthly basis and continue to engage the assistance of the accounting consultant to review year end records to ensure accurate information is available for audit and submission of the reporting package by the deadlines described above. Views of Responsible Officials and Planned Corrective Actions: ECLC now only has 2 employees consisting of the Executive Director and fiscal specialists. ECLC’s CFO resigned in April of 2022 and ECLC has not been able to fill that position since that time. UHY consultants have been obtained and they are helping with the fiscal process. ECLC continues to struggle and has relinquished its Head Start Grant effective June 30, 2023, and is in the dissolution.

Corrective Action Plan

As of June 30, 2023 ECLC now only has 3 employees consisting of the Executive Director, Kathleen Federico, fiscal specialist, Tricia Imbesi and as needed maintenance man, Sean Collins. ECLC’s CFO, Dave Phillips resigned in April of 2022 and ECLC has not been able to fill that position since that time. On March 24, 2023 ECLC went into contract with UHY consultant, Daniel Pendergast, to help with the fiscal process. ECLC continues to struggle and has relinquished its Head Start Grant effective June 30, 2023, and is in the dissolution.

Categories

Reporting

Other Findings in this Audit

  • 9526 2022-003
    Material Weakness
  • 9527 2022-003
    Material Weakness
  • 9528 2022-003
    Material Weakness
  • 9529 2022-004
    Material Weakness
  • 9530 2022-004
    Material Weakness
  • 9531 2022-004
    Material Weakness
  • 9532 2022-004
    Material Weakness
  • 585967 2022-003
    Material Weakness
  • 585968 2022-003
    Material Weakness
  • 585969 2022-003
    Material Weakness
  • 585970 2022-003
    Material Weakness
  • 585971 2022-004
    Material Weakness
  • 585972 2022-004
    Material Weakness
  • 585973 2022-004
    Material Weakness
  • 585974 2022-004
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
93.600 Head Start $58,327
10.558 Child and Adult Care Food Program $2,371